Tribunal relied on the Hon’ble Supreme Court decision in the case of Manish Maheshwari v. ACIT  (2007) 289 ITR 341 (SC)  wherein it is held that before the provisions of Section 158BD are invoked against a person other than the person whose premises have been searched u/s. 132 or documents and other assets have been requisitioned u/s. 132A, the conditions precedent have to be satisfied. One of the conditions is that the books of account or other documents or assets seized or requisitioned have to be handed over to the AO having jurisdiction on such other person and, thereafter only the AO has to proceed u/s. 158BD against such person. The AO in the instant case has taken recourse to Section 158BD before receipt of the seized material, therefore, the 158BD jurisdictional conditions cannot be said to have been met. Therefore, the entire proceedings u/s. 158BD/143(3) are vitiated and quashed. Further, the Hon’ble Tribunal rejected the Revenue’s contention that in the second round of litigation before the AO, the assessee has not raised the jurisdictional issue and held that in the first round of litigation, the assessee, apart from challenging the addition on merit had also challenged the validity of the 158BD proceedings for which the Hon’ble Tribunal, while restoring the issue to the file of the AO, had held that the assessee would be entitled to raise all the issues including the issue of jurisdiction, limitation, etc. (BP. 01.04.1986 to 14.08.1996)